Scout Inc. (St produces a popular brand of ingots which it sols to wholesalers at a price of $500. Si unes standard costing and has determined the following standard costs for a budgeted production level of 2.100 units Direct materials Direct Labour Variable MOH Fixed MOH 25 kgs @ $45 per kg 3 hours $30 per DLH 3 hours a $19 per DLH 3 hours $23.5 per DUH In the most recent month, a total of 1,800 units were produced and sold Additional information: 1. SI purchased 5,100 kgs of direct materiais during the month at a total cost of $227 A60. It had 150 ks on hand at the beginning of the month, and it ended the month with 300 kg 2. During the month, Si incurred 6,250 direct labour hours at a total cost of $160,000. 3. The total manufacturing overhead during the month was $250,000, of which variable manufacturing overhead consisted of $105,000 Required Calculate the following variances and note them in the blarke Labour rate Variance was $ (State F for favourable, U for unfavourable) Labour efficiency Variance was $ (Stato F for favourable, U for untavourable b) Calculate the following variances and note them in the blanks. Variable overhead spending variance was (State F for favourable. U for unfavourable) Variable overhead efficiency variance was (Stato F for favourable. U for unfavourable)